1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 81 T.C.M.
  5. 81 T.C.M. 1299 (2001)
 

McKOIN v. COMMISSIONER

Docket No. 4812-00.

81 T.C.M. 1299 (2001)

T.C. Memo. 2001-62

Newton K. and Kimberly A. McKoin v. Commissioner.

United States Tax Court.

Filed March 15, 2001.

Attorney(s) appearing for the Case

Newton K. McKoin, pro se.

Alan Friday, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1997 in the amount of $1,950.

After a concession by petitioner Newton K. McKoin,1 the only issue for decision is whether certain payments made by petitioner Newton K. McKoin pursuant to an installment payment agreement may be offset against the deficiency in issue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases